Abstract

This study aims to determine the application of environmental cost accounting in Islamic Hospitals which is framed in the concept of the metaphor of Amanah as an effort to prevent medical waste that can damage the environment. The object of this research is the Faisal Islamic Hospital in Makassar. This study is qualitative approach with a case study approach. The results showed that Faisal Islamic Hospital has maintained and maintained the environment in accordance with Standard Operating Procedures (SPO). Faisal Islamic Hospital has implemented environmental cost accounting which includes identification, recognition, measurement, presentation, and disclosure. The policies implemented by the hospital are a form of vertical accountability to Allah swt and horizontal accountability to humans and the environment. The theoretical and practical benefits of this research are as material for further research that can be developed by their respective ideas and creativity and can be used as material for hospital considerations regarding the application of Environmental Cost Accounting as a form of social responsibility towards the environment, especially in terms of hospital waste management

Highlights

  • The hospital is a service company that is indispensable in the survival of human life

  • This study aims to determine the application of environmental cost accounting in Islamic Hospitals which is framed in the concept of the metaphor of Amanah as an effort to prevent medical waste that can damage the environment

  • The theoretical and practical benefits of this research are as material for further research that can be developed by their respective ideas and creativity and can be used as material for hospital considerations regarding the application of Environmental Cost Accounting as a form of social responsibility towards the environment, especially in terms of hospital waste management

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Summary

Introduction

The hospital is a service company that is indispensable in the survival of human life. Hospitals in providing public health services certainly produce solid, liquid, and gaseous waste that comes from medical services and has the potential to pollute the environment and transmit diseases. Law No 32/2009 concerning the Protection of Environmental Management defines that waste is the residue or waste from a business or production activity. Waste from production activities produced by hospitals include solid waste, liquid waste, clinical, and there is infectious waste containing toxic or B3 materials. When the waste from hospital operations is not managed properly, the waste can affect human health and environmental sustainability, so that the hospital has the potential to cause environmental pollution around the place of operation and result in disease transmission. When the waste from hospital operations is not managed properly, the waste can affect human health and environmental sustainability, so that the hospital has the potential to cause environmental pollution around the place of operation and result in disease transmission. (Mardikawati et al, 2014)

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